Post by xyz3400 on Feb 20, 2024 10:28:50 GMT
The postponement of the ICMS taxpayer's right to take advantage of new crediting possibilities, as it does not represent an increase in the tax, is not subject to the nineagesimal precedence provided for in article 150 of the Constitution. The thesis was established by the Virtual Plenary of the Federal Supreme Court. The ruling was published on 11/18. Rosinei Coutinho/SCO/STF Postponement for crediting is not subject to nonagesimal precedence, decides STF Rosinei Coutinho/SCO/STF The understanding of the rapporteur, Minister Rosa Weber, prevailed. For her, it was discussed whether the law that postpones a tax reduction is subject to the 90-day period established in paragraph “c” of item III of article 150. "Article 33 of Complementary Law 87 emerged in 1996 to be the basic national law governing the most important tax in the States and the Federal District, namely the ICMS.
This law brought a series of important innovations, one of which has long been awaited by taxpayers: the possibility of using tax credits resulting from the acquisition of goods intended for the use or consumption of the establishment, electrical energy and communication services. Subsequent complementary laws, however, postponed Honduras Mobile Number List the initial term of these crediting possibilities or restricted them with a promise of future ample enjoyment", he said. According to the minister, due to the Complementary Laws, the situation is that the ICMS taxpayer has always been left with the expectation that, from a certain date onwards, they will have the right to be widely credited in relation to the tax levied on the acquisition of goods.
For the establishment's use and consumption, electricity and communication services and, shortly before the scheduled date, a new complementary law postpones this possibility of credit. "However, some more recent court precedents have established the conviction that the nineagesimal precedence provided for in article 150, III, “c”, only applies to cases of effective institution or increase of tax, not covering those in which a decrease is eliminated previously predicted. That's what happened", he explained. Case The author of the Extraordinary Appeal, the company MKJ Importação e Comércio, appealed to the STF to guarantee the right to fully credit the ICMS levied on the acquisition of goods intended for the use and consumption of its establishment, electricity and communication services.
This law brought a series of important innovations, one of which has long been awaited by taxpayers: the possibility of using tax credits resulting from the acquisition of goods intended for the use or consumption of the establishment, electrical energy and communication services. Subsequent complementary laws, however, postponed Honduras Mobile Number List the initial term of these crediting possibilities or restricted them with a promise of future ample enjoyment", he said. According to the minister, due to the Complementary Laws, the situation is that the ICMS taxpayer has always been left with the expectation that, from a certain date onwards, they will have the right to be widely credited in relation to the tax levied on the acquisition of goods.
For the establishment's use and consumption, electricity and communication services and, shortly before the scheduled date, a new complementary law postpones this possibility of credit. "However, some more recent court precedents have established the conviction that the nineagesimal precedence provided for in article 150, III, “c”, only applies to cases of effective institution or increase of tax, not covering those in which a decrease is eliminated previously predicted. That's what happened", he explained. Case The author of the Extraordinary Appeal, the company MKJ Importação e Comércio, appealed to the STF to guarantee the right to fully credit the ICMS levied on the acquisition of goods intended for the use and consumption of its establishment, electricity and communication services.